Study Of Human Resources Accounting Application In Early Children Education And Training Institutions

The third industry of our country has development a lot as the process of the “Internet plus” has been prompted.This development has put forward some new requirements for accounting function,this is not only the emergence of the new demand of the company,but also the contradiction between the measurement of accounting and reality need to be explained.The theory of human resources accounting has developed a lot.However,as the gap between the theory and the situation of the company,the human resources accounting is hard to apply in the company,to solve this problem,the paper has constructed the applying system of human resources accounting,and then apply to the K corporate.In this case,I have based on the existed theory of human resources accounting,integrated with the Mintzberg's Model,then I come to an applying system of the human resources accounting.This model according to the different function of different people,has grouped the employee as 5 part and 5 different kinds of stereotype of the company.It can well integrate the theory of human resources accounting.Then I use this system to the K corporate,and measure the human resources of the K corporate.On this basis,I have improved some decisions of the company,through realize the value of human resources on the internal management report of the company,It will let the management come to a deep knowledge of the company,I will also help them to make a reasonable decision.According to the research of K corporate,the paper has reflected that the Mintzberg's applying system has the high value of application in the company.And the system is flexible to adjust,the user can adjust the model to adopt to the characteristic of the certain industry.The system that this paper constructed has fell the gap between the theory and the reality,and then it'll exert the value of human resources accounting.